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Lackawanna City School District – Financial Condition (2014M-119)
Lackawanna City School District Financial Condition 2014M119
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hourly Based Information Technology Services
… The hourly bill rates for standard titles are based on job title, skill level, skill demand level, and region of … and most specialty title consultants are based in part on months of experience. Bill rates vary within job titles, depending on the consultant’s skill level and skill demand level, and …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… of three and five years. Whitestone, located in Queens, New York, provides preschool services throughout Queens and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualSecurity Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation included in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). … To assess the extent of implementation of the one recommendation included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followGouverneur Central School District – Financial Management (2016M-351)
… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, … of the fund balance appropriated in the general fund not being used to finance operations. The District’s reported …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351DiNapoli: Local Sales Tax Collections Grow by 1.5% in April Compared to Last Year
… billion, up $25.8 million compared to the same time last year. “Year-over-year sales tax growth has slowed from its recent … billion up $258 million compared to the same time last year …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-grow-1.5-percent-in-april-compared-last-yearLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… York City’s collections totaled $844 million, an increase of 8.8%, or $68 million, over January of 2022. Every county experienced some year-over-year growth … cities are based on estimates by the state Department of Taxation and Finance. In the third month of each calendar …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearDiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… New York grew by 12.9% in October compared to a year ago, State Comptroller Thomas P. DiNapoli announced today. … County and Region (for detailed monthly breakdown) Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020Town of Conesus – Justice Court (2013M-140)
… information the Clerk entered into the Court’s database system. The Justices did not ensure that all money received …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140State University of New York Upstate Medical Center – Selected Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of travel … we audited travel expenses for the highest-cost travelers in the State, each of whom incurred over $100,000 in travel …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesTown of Pittsfield – Disbursements (2013M-82)
… Board. We also tested 21 payroll disbursements totaling a gross amount of $13,600 to ensure that they were made for … purposes and identified four employees − who received gross pay totaling $886 − that did not have an approved … of the three transfer station employees, who were paid a gross amount of $17,370 during our audit period. Moreover, we …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82XIX.6.D Reporting – XIX. Project Costing (PCIP)
… is used. NYGR0210 – Spending Activity related to Federal Grant Awards The NYGR0210 will replace the NYGR0010 for April … implementation and enhances its capabilities. Federal grant reporting will be based on the relationship of a Project/Activity to a Customer Contract. The report provides spending activity for Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingOpinion 91-8
… 171; see also NY Const, art VIII, §2; Van Derzee v City of Long Beach , 265 App Div 1059, 39 NYS2d 401). Therefore, we …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
Ischua Fire District Internal Controls Over Financial Operations 2013M367
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Delaware County – Assigned Counsel (2016M-384)
… period January 1, 2015 through June 9, 2016. Background Delaware County is located in eastern New York, consists of … Key Findings County officials began working with the Delaware County Bar Association (DCBA) to update the County’s … Delaware County Assigned Counsel 2016M384 …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… $160,800 in revenue and received approximately $19,700 in foreign fire insurance premiums in 2014. Key Findings The … bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, dollar limits … or disbursement of Company funds. Establish a credit card policy. Require the Treasurer to submit detailed written …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… of Review The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, … in implementing our recommendations in the audit report North Salem Central School District – Network User Accounts … permissions. Background The District serves the Towns of North Salem and Somers in Westchester County and Carmel and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fHomeowners Association, Inc.
… $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in … evidence to demonstrate it used the items purchased with State monies for purposes consistent with the contract. … minutes. We did not find any Homeowners related documents on these devises, but we found evidence of personal use, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incCampbell-Savona Central School District – Financial Condition (2015M-42)
… our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. … 890 students. Budgeted general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings … appropriations when they prepared and adopted budgets for the last three fiscal years, even though this poor …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Smithtown – Departmental Operations (2017M-66)
… 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not … adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff did not … records of all fuel used to fill and dispensed from mobile fuel transfer tanks. Maintain an accurate inventory of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66